Federal Accounting Standard 5/2019 – Inventories: An analysis of conceptual changes

2020 ◽  
Vol 23 (8) ◽  
pp. 844-863
Author(s):  
M.A. Gorodilov
Keyword(s):  
Law Enforcement ◽  
Conceptual Framework ◽  
Theory And Practice ◽  
Accounting Standard ◽  
Internal Standards ◽  
Accounting Practice ◽  
Initial Cost ◽  
Conceptual Changes ◽  
Business Entities ◽  
The One

Subject. This article investigates the conceptual developments in the Russian theory and practice of accounting for inventories due to the adoption of the new standard. Objectives. The article identifies and substantiates critical changes in the conceptual framework, classifications, law enforcement practice during the integration of Federal Accounting Standard 5/2019 – Inventories into the accounting theory and practice of the Russian companies. Methods. The study is based on a comparative analysis. Results. The new standard was found to not only supersede the one approved in 2001, demonstrate a greater compliance with the identical standard. However, it does have some distinctions, which are very specific by nature. The new standard enriches the conceptual framework, adds new items of expenditures, both current and future, which can be attributed to the initial cost of inventories due to the profitable nature of inventories as assets. I point out eight different changes that seem conceptual and constituting the novelty of the study. Conclusions and Relevance. The application of Federal Accounting Standard 5/2019 – Inventories will induce the revision of corporate accounting policies, setting up new internal standards of business entities. What does make them beneficial is the convergence of the national accounting practice and IFRS.

ABANDONMENT OF MOTHERHOOD IN THE SYSTEM OF LEGAL FACTS: PROBLEMS OF DISCREPANCY BETWEEN THEORY AND PRACTICE

2021 ◽  
pp. 126-136
Author(s):  
Natalya A. Ablyatipova ◽  
Keyword(s):  
Law Enforcement ◽  
Adoptive Parents ◽  
Theory And Practice ◽  
Parental Rights ◽  
Inappropriate Use ◽  
Judicial Practice ◽  
Parents And Children ◽  
Imple Mentation ◽  
The One ◽  
The Right

The problem of improving the norms of family law in terms of protecting the rights and interests of parents and children is long overdue. At first glance, the current Russian family legislation sufficiently regulates the issues of establishing the origin of children, the issues of birth registration and the rules for specifying the child's parents. However, one of the gaps is the voluntary refusal to exercise parental authority. In the legislation, the term "abandonment of a child" does not exist, but in fact, in practice, it is possible to perform this action. The issues of the legal nature of the parents ' rejection of the child, its content and legal conse-quences are not given sufficient attention, while the lack of a theoretical basis not only hin-ders the improvement of legislation, but also leads to a "free" interpretation of the current norms by law enforcement entities. In this regard, this study highlights the right to mother-hood and aims to consider it in the context of the legal possibilities of the mother of the child not to fulfill the obligations provided for by law by refusing them. The article examines the refusal procedure, identifies individual forms of refusal imple-mentation and their legal consequences. Based on the analysis of legislation and judicial practice, it is highlighted that in the course of law enforcement practice, situations are identified that are not covered by the existing norms. The analyzed norms testify to the inappropriate use of the term “abandonment of motherhood”. Refusal to exercise the powers of motherhood, fulfillment of duties, as well as granting consent to adoption are not a manifestation of the right to dispose of parental rights, which are inherently inseparable from the person. The author has established that the actual mechanism of this procedure is expressed in two possible forms: 1) the absence of the fact of the emergence of a legal connection between the mother and the child; 2) deprivation of parental rights in the manner prescribed by law. Based on the analysis of the materials of judicial practice, certain problems of the procedure for abandoning the child by the mother, as well as the consequences of the placement of children, depending on the form of refusal, were identified. It is established that on the one hand, if the mother of the child leaves the child without expressing the intention of further placement, the law establishes the basis for the deprivation of her parental rights after six months. On the other hand, if consent to the adoption is given with the indication of potential adoptive parents, the time period during which such adoption should be implemented and how the legal connection between the mother and the child will be severed is not established procedurally. The author identifies a number of typical problems associated with the refusal of the mother to take the child and exercise parental rights, and therefore offers recommendations aimed at improving the legislation, taking into account the needs of the current law enforce-ment practice.

Federal Accounting Standard (FSBU) 5/2019 – Inventories: An investigation of commodity operations during forensic auditing

2021 ◽  
Vol 22 (12) ◽  
pp. 1368-1385
Author(s):  
Svetlana V. KOZMENKOVA ◽  
Ekaterina V. TYUN’KOVA
Keyword(s):  
Fair Value ◽  
Theory And Practice ◽  
Accounting Standard ◽  
Accounting Practice ◽  
Forensic Accounting ◽  
Forensic Expert ◽  
Accounting Expertise ◽  
Definition Of ◽  
The Impact ◽  
Economic Crimes

Subject. This article focuses on accounting expertise that holds a unique position in the system of effective economic crimes and infringement prevention. Objectives. The article aims to identify the impact of the new Federal Accounting Standard (FSBU) 5/2019 – Inventories on the procedure for conducting a forensic accounting examination of commodity transactions in trade. Methods. For the study, we used a comparative analysis, systematization, induction and deduction. Results. Based on the research results, the article proposes a definition of the subject of forensic accounting examination of commodity transactions, and it reveals that the introduction of FSBU 5/2019 – Inventories into accounting practice contributed to the emergence of such examination objects as the fair value of goods and their impairment. The article also proposes to use in the activities of a forensic expert accountant the author-developed algorithms for conducting expert examinations. Conclusions and Relevance. The implementation of FSBU 5/2019 introduces new objects of forensic accounting examination of commodity transactions in trade, so the proposed algorithms for expert examination will contribute to optimizing the activities of the forensic expert accountant. The results of the study can be applied both in the theory and practice of forensic economic expertise.

scholarly journals MEDIATION IN BUSINESS: PROBLEMS OF EFFECTIVE LAW ENFORCEMENT

2020 ◽  
pp. 138-145
Author(s):  
A. N. Levushkin
Keyword(s):  
Law Enforcement ◽  
Dispute Resolution ◽  
Legal Regulation ◽  
Theory And Practice ◽  
Business Activity ◽  
Alternative Procedure ◽  
Business Law ◽  
Russian Economy ◽  
The Russian Federation ◽  
Business Entities

The Wide application of mediation in the sphere of business activity is aimed at creating and implementing an effective model for resolving economic disputes. An important aspect in this area is the possibility of using effective non-judicial (so-called alternative) tools provided for by the legislation of the Russian Federation. It seems that mediation will become very widespread in the settlement of business disputes during the crisis processes in the Russian economy and socio-medical sphere. The article analyzes some of the features of legal regulation and the possibility of using mediation in business, identifies current problems of the theory and practice of application. It is argued that the potential of mediation in resolving disputes in the field of business is quite large, but there are a number of problems that prevent the wider dissemination of this procedure. Today, business entities rarely make their own decisions to seek mediation to resolve conflicts. The formation in Russia of mediation tools in the field of economic dispute resolution as an alternative procedure for resolving conflicts with the participation of a mediator (media tor) has undoubtedly become a progressive factor in the evolution of business law.

Accounting research production and evaluation: The view of the professionals

2017 ◽  
pp. 75-80
Author(s):  
Orazio Vagnozzi
Keyword(s):  
The Other ◽  
Methodological Issues ◽  
Accounting Research ◽  
Research Production ◽  
Accounting Practice ◽  
Mutual Knowledge ◽  
The One

The existence of a gap between accounting research and accounting practice has been extensively described in literature. In order to be able to publish a research in a high-ranked accounting journal, it seems that methodological issues are more important than those related to the relevance of the topics covered. To improve research and accounting practice and to avoid the risk of accounting research becoming selfreferential, every effort should be made to bridge the current gap between research and accounting practice. To this end, the development of mutual knowledge of the agenda of researchers and practitioners on the one hand, and participation in joint projects on the other, could represent possible future solutions to be pursued.

Recommendations of The Ombudsman’s Dilemma: Between Law Enforcement Officials and Protection of Credibility

2018 ◽  
Vol 2 ◽  
pp. 1-12
Author(s):  
Dyah Adriantini Sintha Dewi
Keyword(s):  
Law Enforcement ◽  
Public Service ◽  
Public Services ◽  
Point Of View ◽  
Law Enforcement Officials ◽  
Muslim Majority ◽  
The Republic ◽  
The Government ◽  
The One ◽  
Oversight Body

The Ombudsman as an external oversight body for official performance, in Fikih Siyasah (constitutionality in Islam) is included in the supervision stipulated in legislation (al-musahabah al-qomariyah). Supervision is done so that public service delivery to the community is in accordance with the rights of the community. This is done because in carrying out its duties, officials are very likely to conduct mal administration, which is bad public services that cause harm to the community. The Ombudsman is an institution authorized to resolve the mal administration issue, in which one of its products is by issuing a recommendation. Although Law No. 37 of 2018 on the Ombudsman of the Republic of Indonesia states that the recommendation is mandatory, theombudsman's recommendations have not been implemented. This is due to differences in point of view, ie on the one hand in the context of law enforcement, but on the other hand the implementation of the recommendation is considered as a means of opening the disgrace of officials. Recommendations are the last alternative of Ombudsman's efforts to resolve the mal administration case, given that a win-win solution is the goal, then mediation becomes the main effort. This is in accordance with the condition of the Muslim majority of Indonesian nation and prioritizes deliberation in resolving dispute. Therefore, it is necessary to educate the community and officials related to the implementation of the Ombudsman's recommendations in order to provide good public services for the community, which is the obligation of the government.

Stages and methods of legalization of criminal proceeds obtained as a result of economic and tax crimes

2020 ◽  
Vol 2020 (3) ◽  
pp. 148-156
Author(s):  
Pyotr Ivanov
Keyword(s):  
Law Enforcement ◽  
Money Laundering ◽  
Economic Security ◽  
Theory And Practice ◽  
Scientific Publications ◽  
The Subject ◽  
Points Of View ◽  
Internal Affairs

In this article, based on the study and analysis of operational-search legislation, scientific publications, law enforcement practice and the criminal situation in the field of legalization, the operationalsearch counteraction to the legalization of income received from the Commission of tax crimes is considered. The paper focuses on the stages (stages) of laundering, the existing points of view on this account, as well as on the methods of illegal withdrawal of funds abroad. The author of the article aimed to develop scientifically based proposals and recommendations for improving the effectiveness of this type of activity by the territorial bodies of internal Affairs and their divisions of economic security and anti-corruption. It is proposed to put forward and work out operational search versions within the subject of study, as well as to develop, taking into account the methods (schemes) used by criminals to launder criminal proceeds and illegally withdraw funds abroad for the purpose of their subsequent legalization, operational search measures to document their criminal actions. In addition, the author recommends constant monitoring of money laundering methods based on operational and investigative practices. The results and key conclusions formulated in this article can be used in the theory and practice of operational investigative activities of internal Affairs bodies to counteract the legalization of income received from tax crimes.

Heuristic Algorithms for Waste Load Allocation in a River Basin

1989 ◽  
Vol 21 (8-9) ◽  
pp. 1057-1064 ◽  
Author(s):  
Vijay Joshi ◽  
Prasad Modak
Keyword(s):  
Dynamic Programming ◽  
Heuristic Algorithms ◽  
Water Quality Management ◽  
User Preferences ◽  
Theory And Practice ◽  
Waste Load Allocation ◽  
Practical Applications ◽  
Waste Load ◽  
On Line ◽  
The One

Waste load allocation for rivers has been a topic of growing interest. Dynamic programming based algorithms are particularly attractive in this context and are widely reported in the literature. Codes developed for dynamic programming are however complex, require substantial computer resources and importantly do not allow interactions of the user. Further, there is always resistance to utilizing mathematical programming based algorithms for practical applications. There has been therefore always a gap between theory and practice in systems analysis in water quality management. This paper presents various heuristic algorithms to bridge this gap with supporting comparisons with dynamic programming based algorithms. These heuristics make a good use of the insight gained in the system's behaviour through experience, a process akin to the one adopted by field personnel and therefore can readily be understood by a user familiar with the system. Also they allow user preferences in decision making via on-line interaction. Experience has shown that these heuristics are indeed well founded and compare very favourably with the sophisticated dynamic programming algorithms. Two examples have been included which demonstrate such a success of the heuristic algorithms.

Systematic Government Access to Private-Sector Data in Israel

2017 ◽  
Author(s):  
Omer Tene
Keyword(s):  
Law Enforcement ◽  
National Security ◽  
Attorney General ◽  
Law Enforcement Agencies ◽  
Competing Interests ◽  
Government Power ◽  
Protection Of Human Rights ◽  
Constitutional Right ◽  
The One ◽  
Sector Data

Israel is a democracy committed to the protection of human rights while at the same time trying to contain uniquely difficult national security concerns. One area where this tension is manifest is government access to communications data. On the one hand, subscriber privacy is a constitutional right protected by legislation and Supreme Court jurisprudence; on the other hand, communications data are a powerful tool in the hands of national security and law enforcement agencies. This chapter examines Israel’s attempt to balance these competing interests by empowering national security agencies while at the same time creating mechanisms of accountability. In particular, Israel utilizes the special independent status of the attorney general as a check on government power.

scholarly journals On Performance of Sparse Fast Fourier Transform Algorithms Using the Aliasing Filter

Electronics ◽  
2021 ◽  
Vol 10 (9) ◽  
pp. 1117
Author(s):  
Bin Li ◽  
Zhikang Jiang ◽  
Jie Chen
Keyword(s):  
Fourier Transform ◽  
Fast Fourier Transform ◽  
High Efficiency ◽  
Theory And Practice ◽  
Long Time ◽  
And Performance ◽  
Binary Tree Search ◽  
The One ◽  
Sparse Fast Fourier Transform ◽  
L1 And L2

Computing the sparse fast Fourier transform (sFFT) has emerged as a critical topic for a long time because of its high efficiency and wide practicability. More than twenty different sFFT algorithms compute discrete Fourier transform (DFT) by their unique methods so far. In order to use them properly, the urgent topic of great concern is how to analyze and evaluate the performance of these algorithms in theory and practice. This paper mainly discusses the technology and performance of sFFT algorithms using the aliasing filter. In the first part, the paper introduces the three frameworks: the one-shot framework based on the compressed sensing (CS) solver, the peeling framework based on the bipartite graph and the iterative framework based on the binary tree search. Then, we obtain the conclusion of the performance of six corresponding algorithms: the sFFT-DT1.0, sFFT-DT2.0, sFFT-DT3.0, FFAST, R-FFAST, and DSFFT algorithms in theory. In the second part, we make two categories of experiments for computing the signals of different SNRs, different lengths, and different sparsities by a standard testing platform and record the run time, the percentage of the signal sampled, and the L0, L1, and L2 errors both in the exactly sparse case and the general sparse case. The results of these performance analyses are our guide to optimize these algorithms and use them selectively.

Notes on Competition and Justum Pretium Theory and Practice in Medieval Italy

2018 ◽  
Vol 63 (3) ◽  
pp. 330-349 ◽  
Author(s):  
Marco Claudio Corradi
Keyword(s):  
European Union ◽  
Cognitive Biases ◽  
Theory And Practice ◽  
Market Mechanisms ◽  
Medieval Italy ◽  
Goods And Services ◽  
Pricing Theory ◽  
Market Variables ◽  
The One ◽  
Capitalist Spirit

Medieval Italian Comuni are often considered as one of the cradles of the modern capitalist spirit. Comuni introduced economic legislation in an attempt to counteract restrictions to competition on the one hand and to control the price of certain goods and services on the other. Price control of basic commodities was often motivated by reasons of public order – such as preventing commoners’ riots. Despite some loose analogies with the modern European Union competition law approach to pricing – namely in the area of excessive pricing – the Italian medieval Comuni pricing theory and practice substantially differed from the modern European Union one. Medieval theory struggled in reconciling market mechanisms with costs analysis and missed the distinction between efficiency and distribution. Moreover, medieval Comuni market variables were substantially divergent from the modern European ones. Despite Comuni being the wealthiest areas in Europe in those days, their consumers had significantly lower buying power, they were affected by different cognitive biases than modern consumers and they were highly segmented from a gender perspective. Medieval producers, that is artisans, did not enjoy the degree of market power that characterizes modern oligopolists. Artisans produced goods for merchants who were the main promoters of trade and economic development. Merchants often succeeded in squeezing artisans’ profits, granting consumers lower prices for manufactured goods, at times also thanks to free trade policies pursued by Comuni administrations.

Sign in / Sign up

Export Citation Format

Share Document